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Keywords: earnings persistence
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Journal Articles
Journal Articles
Accounting Horizons (2014) 28 (3): 501–528.
Published: 01 September 2014
... to alternative measures of earnings management, and are not due to spurious correlation. We also show that earnings smoothing, in part, explains the higher earnings persistence of dividend-paying firms. These findings are consistent with a firm's dividend policy having an incremental impact on earnings-smoothing...
Journal Articles
Accounting Horizons (2014) 28 (2): 233–260.
Published: 01 June 2014
...Lucy Huajing Chen; David M. Folsom; Wonsun Paek; Heibatollah Sami SYNOPSIS We examine the effect of accounting conservatism on earnings persistence and the stock market's valuation of earnings. Using a sample of U.S. companies during the period of 1988–2010, we find that firms with more...